CPAs, Enrolled Agents, and other tax practitioners should understand the attorney-client and federally authorized tax practitioner privileges in the specific context of tax to protect their clients’ communications. This panel will discuss the scope of attorney-client privilege, including the Kovel privilege and the federally authorized tax practitioner privilege under Sec. 7525 of the Code. We will discuss the sometimes blurred lines between legal services and tax return preparation, questions of confidentiality and waiver of privilege for items disclosed on tax returns, and other privilege issues specific to tax.

Learning Objectives:

• Recall basic elements of attorney-client privilege, Kovel privilege, and federally-authorized tax practitioner privilege


• Identify nuances to privilege that is unique to tax, such as the line between tax preparation and legal services and the impact of disclosing positions on returns


• Determine when privilege may be waived in tax cases where the taxpayer raises reasonable cause or reliance on a professional as a defense


• Recognize recent case laws on privilege in the tax context